Pr. Commissioner Of Income Tax 19 Mumbai vs Mafatlal H Bothra Huf

[Cites 0, Cited by 0] Bombay High Court Pr. Commissioner Of Income Tax 19 Mumbai vs Mafatlal H Bothra Huf on 5 April, 2022 Author: N.R. Borkar Bench: K.R. Shriram, N.R. Borkar 902-ITXA-1117-2021.odt KANCHAN PRASHANT DHURI IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Digitally signed by KANCHAN PRASHANT DHURI INCOME TAX APPEAL NO. 1117 OF 2021 Date: 2022.04.05 17:01:26 +0530 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Mafatlal H. Bothra HUF ... Respondent WITH INCOME TAX APPEAL NO. 627 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Suresh Mehta HUF ... Respondent WITH INCOME TAX APPEAL NO. 1189 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Kirtikumar Shantilal Chandan ... Respondent WITH INCOME TAX APPEAL NO. 736 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Bhagwanram Harchandji Prajapat ... Respondent WITH INCOME TAX APPEAL NO. 12 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Dineshkumar J. Jain ... Respondent WITH INCOME TAX APPEAL NO. 680 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Delux Steel Impex ... Respondent Kanchan P Dhuri 1 / 9 902-ITXA-1117-2021.odt WITH INCOME TAX APPEAL NO. 773 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Omprakash Hukmaram Vishnoi ... Respondent WITH INCOME TAX APPEAL NO. 87 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Nemichand K. Shah ... Respondent WITH INCOME TAX APPEAL NO. 626 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Jyoti Metal Corporation ... Respondent WITH INCOME TAX APPEAL NO. 646 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Jyoti Metal Corporation ... Respondent WITH INCOME TAX APPEAL NO. 639 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Jyoti Metal Corporation ... Respondent WITH INCOME TAX APPEAL NO. 629 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Babulal Jetharamji Vishnoi ... Respondent WITH INCOME TAX APPEAL NO. 643 OF 2021 Kanchan P Dhuri 2 / 9 902-ITXA-1117-2021.odt Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Ganpat Metal Industries ... Respondent WITH INCOME TAX APPEAL NO. 88 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Pawanraj P. Doshi ... Respondent WITH INCOME TAX APPEAL NO. 91 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Parasmal F. Sanghavi (HUF) ... Respondent WITH INCOME TAX APPEAL NO. 1168 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Parasmal F. Sanghavi (HUF) ... Respondent WITH INCOME TAX APPEAL NO. 1231 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Pratap N. Rajgor ... Respondent WITH INCOME TAX APPEAL NO. 1172 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. P. Kantilal and Co. ... Respondent WITH INCOME TAX APPEAL NO. 836 OF 2022 Kanchan P Dhuri 3 / 9 902-ITXA-1117-2021.odt Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. P. Kantilal and Co. ... Respondent WITH INCOME TAX APPEAL NO. 634 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Pratap N. Rajgor ... Respondent WITH INCOME TAX APPEAL NO. 1238 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. P. Kantilal and Co. ... Respondent WITH INCOME TAX APPEAL NO. 606 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Pawanraj P. Doshi ... Respondent WITH INCOME TAX APPEAL NO. 41 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Puraram Modi ... Respondent WITH INCOME TAX APPEAL NO. 534 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Laxmi Steel (India) ... Respondent WITH INCOME TAX APPEAL NO. 654 OF 2022 Kanchan P Dhuri 4 / 9 902-ITXA-1117-2021.odt Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Jupiter Metal ... Respondent WITH INCOME TAX APPEAL NO. 784 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Laxman D. Daware, Prop. Yogeshwar Metals ... Respondent WITH INCOME TAX APPEAL NO. 624 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Hariram R. Parmar ... Respondent WITH INCOME TAX APPEAL NO. 628 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Laxmi Steel (India) ... Respondent WITH INCOME TAX APPEAL NO. 10 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Mafaram Chowdhary ... Respondent WITH INCOME TAX APPEAL NO. 609 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Mafaram Chowdhary ... Respondent WITH INCOME TAX APPEAL NO. 441 OF 2022 Kanchan P Dhuri 5 / 9 902-ITXA-1117-2021.odt Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Manav Steel and Engineering Co. ... Respondent WITH INCOME TAX APPEAL NO. 1234 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Manav Steel and Engineering Co. ... Respondent WITH INCOME TAX APPEAL NO. 1235 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Mukesh Samrathmal Jain ... Respondent WITH INCOME TAX APPEAL NO. 753 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Shobhagadevi Amritlal Jain ... Respondent WITH INCOME TAX APPEAL NO. 637 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Valson Metal ... Respondent WITH INCOME TAX APPEAL NO. 817 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Valson Metal ... Respondent WITH INCOME TAX APPEAL NO. 749 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant Kanchan P Dhuri 6 / 9 902-ITXA-1117-2021.odt V/s. Ramila Jethmal Bothra ... Respondent WITH INCOME TAX APPEAL NO. 419 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Sanghvi Metals ... Respondent WITH INCOME TAX APPEAL NO. 657 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Saroj S. Jain ... Respondent WITH INCOME TAX APPEAL NO. 432 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Ramila Jethmal Bothra ... Respondent WITH INCOME TAX APPEAL NO. 755 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Ramila Jethmal Bothra ... Respondent WITH INCOME TAX APPEAL NO. 795 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Ramesh Sawantmal Bhansali ... Respondent WITH INCOME TAX APPEAL NO. 433 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Kalindi Tubes ... Respondent Kanchan P Dhuri 7 / 9 902-ITXA-1117-2021.odt WITH INCOME TAX APPEAL NO. 437 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Kirti Murlidhar Muni ... Respondent WITH INCOME TAX APPEAL NO. 1229 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Mahendra Chunilal Jain ... Respondent WITH INCOME TAX APPEAL NO. 1244 OF 2021 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Mukeshkumar Bhandari ... Respondent WITH INCOME TAX APPEAL NO. 422 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Rajshree Implex ... Respondent WITH INCOME TAX APPEAL NO. 448 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Rajendra Narsinghmal Sanghvi ... Respondent WITH INCOME TAX APPEAL NO. 440 OF 2022 Pr. Commissioner of Income Tax-19, Mumbai ... Appellant V/s. Rajendra Narsinghmal Sanghvi ... Respondent ......... Mr. Sham Walve for the Appellant in all Income Tax Appeals. Kanchan P Dhuri 8 / 9 902-ITXA-1117-2021.odt Mr. P.C. Tripathi alongwith Mr. Prakash Pandit for the Respondent in ITXA- 1231-2021, ITXA-634-2022, ITXA-784-2021. Ms. Neelam C. Jadhav for the Respondents in ITXA-1172-2021, ITXA-1238- 2021, ITXA-836-2022. Mr. Jitendra Singh for the respondent in ITXA-41-2022. Mr. Sameer Dalal alongwith Ms. Aasifa Khan in ITXA-637-2022, ITXA-817- 2022. Mr. Aviraj Tarar instructed by Tarar Law Associates for the Respondent in ITXA- 1244-2021. ......... CORAM : K.R. SHRIRAM AND N.R. BORKAR, JJ. DATED : APRIL 5, 2022 P.C. :- 1] Mr. Walve states that substantial questions of law proposed in these appeals are squarely covered by the orders passed by this Court in the cases of The Principal Commissioner of Income Tax-17 Vs. M/s. Mohammad Haji Adam & Co.1 and Principal Commissioner of Income Tax, Central-4 Vs. M/ s. Paramshakti Distributors Pvt. Ltd.2, and therefore the appeals could be disposed. 2] Accordingly, all appeals disposed. ( N.R. BORKAR, J. ) ( K.R. SHRIRAM, J. ) 1 Income Tax Appeal No.1004 of 2016 & connected appeals, dated 11th February, 2019. 2 Income Tax Appeal No.413 of 2017, dated 15th July, 2017. Kanchan P Dhuri 9 / 9